Legal basis: Enterprise Bankruptcy Law of the People's Republic of China.
Article 81 The draft reorganization plan shall include the following contents:
(a) the debtor's business plan;
(2) Classification of creditor's rights;
(3) Debt adjustment plan;
(4) Debt repayment plan;
(5) The implementation period of the reorganization plan;
(six) the supervision period of the implementation of the reorganization plan;
(7) Other schemes conducive to the debtor's reorganization.
Article 82 Creditors with the following classes of creditor's rights attend the creditors' meeting to discuss the draft reorganization plan, and vote on the draft reorganization plan in groups according to the following classes of creditor's rights:
(1) Creditor's rights with security right over the debtor's specific property;
(2) Wages, medical care, disability allowance and pension expenses owed by the debtor to employees, basic old-age insurance and basic medical insurance expenses owed to employees' personal accounts, and compensation that should be paid to employees according to laws and administrative regulations;
(3) Tax owed by the debtor;
(4) Ordinary creditor's rights.
When necessary, the people's court may decide to set up a small creditors' group among the ordinary creditors' groups to vote on the draft reorganization plan.